Notification No.37/2016 [F.No.370142/12/2016-TPL] SO 1904(E)

A notification

What this is

Notification No.37/2016 [F.No.370142/12/2016-TPL] SO 1904(E) was published on 27 May 2016. Its subject is A notification.

The instrument itself

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II,
SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 27th May, 2016
NOTIFICATION
S.O. 1%04 (E).- In exercise of the powers conferred by sub-section (2) of section 163 of the
Finance Act, 2016 (28 of 2016), the Central Government hereby appoints the 1st day of June,
2016 as the date on which Chapter VIII of the said Act shall come into force.
37
[Notification No. /roie: F. No. 370142/12/2016-TPL]
(LAKSHMI NARAYANAN)
UNDER SECRETRAY (TAX POLICY AND LEGISLATION)

Source: the department’s scanned file.

← Notification No. 39/2016 [F.No. 142/29/2015-TPL] / SO 1923(E) · Notification No.38/2016 [F.No.370142/12/2016-TPL] SO 1905(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.